RAMRAO TUKARAM PATIL,NASHIK vs. INCOME-TAX OFFICER, WARD - 2(2), NASHIK

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ITA 577/PUN/2018Status: DisposedITAT Pune30 June 2022AY 2011-123 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, noting that a co-ordinate bench had done so for identical appeals for AY 2009-10 and 2010-11. The matter was set aside to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2011-12 was filed with a significant delay. The assessee's counsel did not appear, and the case was proceeded ex-parte. The assessee had requested for the appeal to be set aside to the AO, citing a similar order for previous assessment years.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the matter should be set aside to the Assessing Officer for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI S.S. GODARA & DR. DIPAK P. RIPOTE

For Respondent: Shri S.P. Walimbe

Assessee by None Revenue by Shri S.P. Walimbe Date of hearing 27-06-2022 Date of pronouncement 30-06-2022 आदेश / ORDER

PER S.S. GODARA, JM :

1.

This assessee‟s appeal for AY 2011-12 arises against the CIT(A)-2, Nashik‟s order dated 04-11-2016 passed in case No. Nsk/CIT(A)-2/91, 92 & 93/14-15 involving proceedings under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961, in short „the Act‟.

Case called twice. None appears at the assessee‟s behest. He is accordingly proceeded ex-parte.

2.

The perusal of case suggests that the assessee has placed on record its adjournment letter containing the following averments: This is the assessee's appeal for A.Y.2011-12. The said appeal has been filed against common order passed by CIT Appeals for AY 2009-10 to 2011 -12. It is submitted that there is a delay of around 454 days in filing the appeals for the said three years. It is to be noted that the appeals for AY 2009-10 and 2010-11 have been allowed by Honble ITAT vide order dated 25/01/2019 by condoning the 2 Ramrao T Patil delay and the matter has been set aside to the file of the AO for fresh adjudication after providing proper opportunity of being heard to the assessee. Copy of said ITAT Order passed for AY 2009-10 & 2010-11 on identical facts in 576/PUN/2018 is attached herewith. Accordingly, it is prayed that this appeal may also please be set aside to file of AO. If this proposition is not acceptable to the Hon'ble Bench, then it is prayed that this case may please be kept for hearing on Wednesday since the Counsel Mr Sanket Milind Joshi is travelling today by flight to Pune departing at 10.15 am and hence, it would not be possible for him to appear before Hon’ble Bench on this day. The assessee would be grateful if the adjournment is granted.”

3.

Mr. S.P. Walimbe vehemently argued that the assessee‟s instant appeal barred by 454 days in filing. He fails to dispute that the CIT(A)‟s lower appellate order herein is a common one in assessment years 2009-10, 2010-11 and 2011-12 (before us) wherein the learned co-ordinate bench‟s order forming part of the case records dated 25.01.2019 has already condoned the same and restored the corresponding issues back to the Assessing Officer. We also adopt the very course of action and direct the learned Assessing Officer to adjudicate all these issues afresh after affording three effective opportunities of hearing to the taxpayer. Ordered accordingly.

4.

This assessee‟s appeal is allowed for statistical purposes in above terms.

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